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Payment of taxes for discharge of tax liability as per FORM GSTR-3B

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Full Text of the Document

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....ces Tax Act, 2017 (Act No. 5 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Punjab Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules) and all other powers enabling him in this behalf, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B....